Assessee is assessed at Hyderabad. Notice of reassessment is issued at Mumbai. The Assessee challenged the notice before Bombay High Court.  Dismissing the petition the Court held that the assessee was being assessed to tax consistently at Hyderabad. The assessee had a permanent account number card at such place. The assessee had never applied for transfer of the permanent account number card. Admittedly, therefore, against the assessments appeals would lie before the Appellate Commissioner stationed there. Further appeal by the aggrieved party would lie before the Income-tax Appellate Tribunal. Section 269 of the Income-tax Act, 1961 defines the High Court as to mean in relation to any State the High Court for that State. Any challenge to the orders of the Assessing Officer, the Appellate Commissioner or the Tribunal would lie before the High Court of Telangana (previously High Court of Andhra Pradesh). The Assessing Officer and the appellate authorities therefore would be bound by the law propounded by the High Court. In the context of challenge to the notice of reassessment issued in Bombay, the Bombay High Court would apply the decisions of that High Court. This would be wholly undesirable. Accordingly the Bombay High Court refused to entertain the writ petition. (AY. 2011-12)